ANN ARBOR — Only 10 days removed from Michigan’s trip to the 2018 national championship game, all attention is focused on next year’s roster and the NBA decisions of two standouts, Charles Matthews and Moritz Wagner. There’s no time to celebrate last season, even though Michigan tried to celebrate last season on Wednesday night.

“We’re all in that same boat with those two,” U-M coach John Beilein said prior to the program’s annual awards banquet at Crisler Center. “They both obviously have great pro potential. Timing is everything, and being ready is everything, and they’re both trying to figure out what’s the right next step for them.”

In recent conversations with a variety of NBA personnel, The Athletic set out to gauge where each player’s value currently stands. According to conversations with both league sources and those around the program, Wagner is widely expected to enter the NBA Draft and sign with an agent, while...